Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
25,416 元
Income Tax
- 3,004 元
Housing Fund
- 3,050 元
Pension
- 1,835 元
Medical Insurance
- 508 元
Unemployment
- 50.83 元
Total tax
- 8,449 元
Net pay
* 16,967 元
Marginal tax rate
31.4%
Average tax rate
33.2%
66.8%
Net pay
33.2%
Total tax
Total tax
Net pay
The Taxberg
16,967 元
Net pay
8,120 元
Tax the employer pays
8,449 元
Tax you pay
Total tax paid
16,568 元
Did you know your employer also pays tax on your salary? It costs the employer 8,120 元 to pay you 25,416 元. In other words, every time you spend 10 元 of your hard-earned money, 6.52 元 goes to the government.
Real tax rate
49.4%
So, with you and the employer both paying tax, what used to be a 33.2% tax rate now rises to 49.4%, meaning your real tax rate is actually 16.2% higher than what it seemed at first.
Summary
If you make 304,992 元 a year living in the region of Guangzhou, China, you will be taxed 101,384 元. That means that your net pay will be 203,608 元 per year, or 16,967 元 per month. Your average tax rate is 33.2% and your marginal tax rate is 31.4%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 31.36 元, hence, your net pay will only increase by 68.64 元.
Bonus Example
A 1,000 元 bonus will generate an extra 686 元 of net incomes. A 5,000 元 bonus will generate an extra 3,432 元 of net incomes.
Compare average tax
Europe
Country 
Net pay
Average tax
Rank
Russia
CNY 265343
13.0%
1
Switzerland
CNY 262375
14.0%
2
Hungary
CNY 248568
18.5%
3
Ukraine
CNY 245519
19.5%
4
Ireland
CNY 245091
19.6%
5
United Kingdom
CNY 242373
20.5%
6
France
CNY 239786
21.4%
7
Czech Republic
CNY 235039
22.9%
8
Norway
CNY 231666
24.0%
9
Spain
CNY 226307
25.8%
10
Luxembourg
CNY 224279
26.5%
11
Austria
CNY 216331
29.1%
12
Sweden
CNY 215401
29.4%
13
Denmark
CNY 205496
32.6%
14
Greece
CNY 205303
32.7%
15
Germany
CNY 198849
34.8%
16
Poland
CNY 196226
35.7%
17
Netherlands
CNY 191931
37.1%
18
Finland
CNY 187360
38.6%
19
Italy
CNY 186412
38.9%
20
Portugal
CNY 180048
41.0%
21
Romania
CNY 178420
41.5%
22
Belgium
CNY 151665
50.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CNY 242839
20.4%
1
Canada
CNY 219656
28.0%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CNY 277513
9.0%
1
Taiwan
CNY 267633
12.3%
2
Thailand
CNY 255409
16.3%
3
South Korea
CNY 247813
18.8%
4
Kazakhstan
CNY 245154
19.6%
5
Australia
CNY 244898
19.7%
6
New Zealand
CNY 239169
21.6%
7
Singapore
CNY 234839
23.0%
8
Indonesia
CNY 232695
23.7%
9
Pakistan
CNY 230365
24.5%
10
Japan
CNY 228327
25.1%
11
Malaysia
CNY 224361
26.4%
12
Philippines
CNY 220092
27.8%
13
Vietnam
CNY 210981
30.8%
14
China
CNY 200975
34.1%
15
India
CNY 189953
37.7%
16
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Africa
Country 
Net pay
Average tax
Rank
South Africa
CNY 223579
26.7%
1
Angola
CNY 223132
26.8%
2
Kenya
CNY 217152
28.8%
3
Mozambique
CNY 214209
29.8%
4
Ghana
CNY 208953
31.5%
5
Nigeria
CNY 208353
31.7%
6
Ivory Coast
CNY 204259
33.0%
7
Morocco
CNY 201134
34.1%
8
Cameroon
CNY 194591
36.2%
9
Uganda
CNY 193536
36.5%
10
Senegal
CNY 191253
37.3%
11
Zambia
CNY 189678
37.8%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 289742
5.0%
1
Qatar
CNY 289742
5.0%
2
Bahrain
CNY 280593
8.0%
3
Oman
CNY 280593
8.0%
4
Saudi Arabia
CNY 274493
10.0%
5
Kuwait
CNY 271443
11.0%
6
Israel
CNY 243452
20.2%
7
Egypt
CNY 230739
24.4%
8
Lebanon
CNY 230110
24.6%
9
Turkey
CNY 179014
41.3%
10
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NOTE* Withholding is calculated based on the Guangzhou tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.